The tariff classification of locker magnets from China

N028137 June 4, 2008 CLA-2-85:OT:RR:E:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.2000 Ms. Christina A. McCarthy Branch Manager Coppersmith Inc. 760 Bonnie Lane Elk Grove Village, IL 60007 RE: The tariff classification of locker magnets from China Dear Ms. McCarthy: In your letter dated May 9, 2008, on behalf of It’s Academic, you requested a tariff classification. You also address the issue as to whether the merchandise is subject to anti-dumping. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. As such, this ruling will only address the classification of the locker magnets. However, you can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). The merchandise subject to this ruling is locker magnets. The locker magnets are made of foam material with a flexible metal magnet affixed to the backing. Each measures approximately 2 inches in diameter and ¼ inches in thickness and is available in various shapes, (i.e. hand, heart, star, flower, foot). The locker magnets can be used to hold paper, pictures, etc. against a metal surface, such as a school locker or other metal surfaces. The locker magnets will be packaged for retail sale in sets of 3 to 6 pieces.            The applicable subheading for the locker magnets will be 8505.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets…: Composite good containing flexible magnets. The rate of duty will be 4.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division